Field notes
Notes from consolidation season
Short articles on what auditors request, how to chase timing differences, and how to keep translation and minority interest schedules readable.
What Auditors Expect in Week One of a Group Fieldwork Visit
A practical list of consolidation schedules Taiwanese auditors usually request before they open entity ledgers.
Intercompany Timing Differences: Finding Them Before Elimination Day
How to separate true balance mismatches from cut-off and FX noise when subsidiaries disagree.
Mapping Subsidiary Charts of Accounts for Consolidation
Why a stable mapping table between local ledgers and the group chart saves days during consolidation.
Currency Translation Workings Auditors Actually Read
Keep translation schedules transparent: rates, equity history, and the CTA bridge.
Preparing Minority Interest Schedules Without Last-Minute Surprises
Ownership percentages, profit allocation, and dividend effects that belong in the consolidation pack.